§  32.2124   General purpose computers.

   (a) This account shall include the original cost of computers and
   peripheral devices which are designed to perform general administrative
   information processing activities.

   (b) Administrative information processing includes but is not limited
   to activities such as the preparation of financial, statistical, or
   other business analytical reports; preparation of payroll, customer
   bills, and cash management reports, and other records and reports not
   specifically designed for testing, diagnosis, maintenance or control of
   the telecommunications network facilities.

   (c) [Reserved]

   (d) This account does not include the cost of computers and their
   associated peripheral devices associated with switching, network
   signaling, network operations, or other specific telecommunications
   plant. Such computers and peripherals shall be classified to the
   appropriate switching, network signaling, network expense, or other
   plant account.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  64 FR 50007 , Sept. 15, 1999]